Spouse Bene, RMD in year of death

[mathead]

If a decedent did not satisfy his or her RMD in the year of their death, can a surviving spouse beneficiary transfer the RMD to an IRA in their own name and take the RMD from their own account by the 12/31 deadline? Or is the transfer to the spouse's own IRA treated similar to a direct rollover in the sense that the RMD would not be eligble to be rolled into the new IRA?

I've come across an opinion, citing Treas. Reg. 1.408-8 Q&A-5, that the RMD can be transferred, however that reference appears to only talk about the requirement for takign an RMD in the year of death and does not discuss from where it can be taken.

[J Simmons]

If a decedent did not satisfy his or her RMD in the year of their death, can a surviving spouse beneficiary transfer the RMD to an IRA in their own name and take the RMD from their own account by the 12/31 deadline? Or is the transfer to the spouse's own IRA treated similar to a direct rollover in the sense that the RMD would not be eligble to be rolled into the new IRA?

I've come across an opinion, citing Treas. Reg. 1.408-8 Q&A-5, that the RMD can be transferred, however that reference appears to only talk about the requirement for takign an RMD in the year of death and does not discuss from where it can be taken.

The portion that should have been RMD'd out to the decedent for the year of death is not eligible for a rollover to an IRA, not even the IRA of the surviving spouse. That triggers a 6% tax to the extent thereof for ineligible rollover. The IRS does correct this situation through EPCRS--I've done such a correction for a client, in order to avoid the 50% tax on late RMD.